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Republic of Congo vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇨🇬 Republic of Congo
vs
🇵🇹 Portugal
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–40%
No change
13.25–48%
48% top rate; further bracket relief phasing in
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18.9%
No change
6–23%
23% standard; food VAT reductions under review
No change

Corporate Tax Rate

Corporate Tax Rate
30%
No change
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
28%
28% flat; IFICI regime for new residents
No change

Social Security & Payroll

Social Security / Payroll
~5%
No change
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

🇨🇬 Republic of CongoRepublic of Congo Tax System

The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Republic of Congo vs Portugal: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (0–40% vs 13.25–48%). 🇨🇬 Republic of Congo is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (18.9% vs 6–23%).

🏢 Corporate Tax: 🇵🇹 Portugal offers a lower corporate rate (19% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇵🇹 Portugal taxes investment gains at a lower rate (28% vs 30%), benefiting investors.

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